by Gavel Law | Jul 14, 2026 | Capital Gains Tax CGT, Gavel Law, Negative Gearing, Private Equity, Private Wealth, Property Law, Superannuation, Tax Avoidance, Taxation Law, Trusts
The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026 and introduces significant changes affecting residential property investors and self-managed superannuation funds. Two measures are particularly important for Gavel Law...
by Gavel Law | May 19, 2026 | Capital Gains Tax CGT, Gavel Law, Negative Gearing, Property Law, Superannuation, Taxation Law, Trusts
2026 Federal Budget Implications for Capital, Structure & Long-Term Decision Making Core Themes Erosion of policy credibility → retrospective-style changes, reliance on grandfathering Capital disincentivised → higher friction on risk-taking and...
by Gavel Law | Nov 27, 2025 | Finance & Investment Law, Private Wealth, Superannuation, Taxation Law, Trusts
Here’s a summary of the latest developments (as of October/November 2025) concerning the proposed Division 296 of the Income Tax Assessment Act 1997 (“Div 296”) superannuation-tax measure in Australia, including key changes, status and next steps. What is Div 296?...
by Gavel Law | Sep 17, 2025 | Commercial Law, Corporate Law, Employment LAw, Private Equity, Private Wealth, Tax Avoidance, Taxation Law
Recent media coverage has highlighted the use of loan forgiveness schemes in executive remuneration, particularly in private equity–backed companies. These arrangements typically involve executives receiving loans to acquire shares in their employer, with the...
by Gavel Law | Sep 17, 2025 | Commercial Law, Cryptocurrency, Dispute Resolution, Finance & Investment Law, Litigation, Private Wealth, Property Law, Tax Avoidance, Taxation Law
A Victorian Magistrates’ Court decision has potentially cast doubt on the Australian Taxation Office’s long-standing approach to taxing cryptocurrency. The case arose from criminal proceedings against former AFP officer William Wheatley, who allegedly stole 81.6...
by Gavel Law | Feb 26, 2025 | Gavel Law, Private Wealth, Tax Avoidance, Taxation Law, Trusts
The Commissioner of Taxation (Commissioner) has had a long-standing view that an unpaid present entitlement (UPE) by a trust to a corporate beneficiary is a form of “financial accommodation” where the beneficiary can (but does not) demand the entitlement. This meant...
